MADRID, Jan 26 (Reuters) - Spain's Grifols said on Friday it filed a lawsuit in a U.S. court against the founder of short-selling fund Gotham City Research, Daniel Yu, and his firm, seeking damages for a report that suggested accounting irregularities at the drugmaker.

The suit, filed in Manhattan District Court, also names Portsea founder Cyrus de Weck and General Industrial Partners, a joint venture of Yu and de Weck, and their affiliates as defendants.

Grifols said it seeks injunctive and monetary relief in the lawsuit and intends to hold the defendants fully liable for the alleged wrongful conduct.

Since the publication of Gotham's report on January 9, Grifols shares have lost more than 30%, resulting in a loss of more than €2.8 billion. The company has denied any wrongdoing.

Earlier this month, Grifols announced that it would take legal action against Gotham to obtain compensation equivalent to at least the loss in value of the shares.

On Tuesday, Spain's CNMV supervisor said it could take weeks to reach a conclusion on the allegations brought by Gotham against Grifols. It also said it was looking into whether Gotham had complied with European market abuse regulations, particularly those relating to the distribution of misleading information.

Tomas Daga, a member of Grifols' board of directors, told Reuters that it was in Gotham's interest for the company's share price to fall because Gotham and its partners at one point held short positions of more than 0.5%, which meant the fund could profit in the event of a fall in the share price.

(Reporting by Andrei Khalip and Jessica Jones, reporting by Jesús Aguado and Nell Mackenzie. Edited in Spanish by Javier Leira)